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TMI Blog2015 (10) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... for CENVAT credit under Cenvat Credit Rules, 2004 with respect to Lead Ingots , used internal lining or coating of certain reaction vessels. 2. Shri D.K. Trivedi (Advocate) appearing on behalf of the appellant argued that certain chemical reactions are required to be undertaken by the appellant for manufacturing chemicals in the factory. That the chemical reactions are of corrosive nature and will damage the reaction vessels if the same are not coated with lead. Learned Advocate argued that coating of the vessels is an essential requirement in the manufacture of the chemicals therefore, lead ingots used for coating will be eligible for CENVAT credit. He relied upon the following case laws to argue that his clients are eligible to CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al equipment: (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, Used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used is an office. The case of the Revenue that lead ingots are neither components nor spares nor accessories of the capital goods. It is observed lead ingots directly cannot be either capital goods or used as components or spares of the reaction vessels. However, the word accessories are understood to mean anything, which improves the effectiveness of the main article in association ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tan Zinc Ltd. (supra) and in paras 21 and 22 of the judgment, Hon'ble High Court with regard to the Revenue s plea that the Tribunal in the case of Steel Authority of India Ltd. v. C.C.E. reported in 2008 (222) E.L.T. 233 (Tri.) had held that welding electrodes used for repair and maintenance of plant and machinery are not eligible for Cenvat credit and the SLP filed by M/s. SAIL against the Tribunal s order has been dismissed by Hon'ble Supreme Court in view of the facts of this case vide judgment reported in 2008 (229) E.L.T. A127 (S.C.), Hon'ble High Court observed that refusal of special leave to file appeal by a non-speaking or speaking order does not attract the doctrine of merger, whereas where an award, appeal or revision is provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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